Any person who—
(a) alters, defaces, or removes an identifying number on a motor vehicle without the permission in writing of the commissioner; or
(b) places on a motor vehicle a number purporting to be, or which is likely to be taken to be, an identifying number, without previously—(i) delivering to the commissioner a notice in writing signed by such person and stating that the number is to be placed on the motor vehicle and containing particulars of such number and the registration number of the vehicle under this Act; and(ii) receiving permission in writing from the commissioner to place the identifying number on the motor vehicle; or
(c) without lawful excuse, the proof of which shall lie upon the person, has in the person’s possession or under the person’s control any motor vehicle upon which an identifying number has been altered, or defaced, or from which an identifying number has been removed, or upon which any number has been placed in contravention of this section;shall be guilty of an offence.
Penalty—Maximum penalty—100 penalty units or 1 year’s imprisonment.